Program Handbook - Saskatchewan Crop Insurance Corporation

Program Handbook
Delivered by Saskatchewan
Crop Insurance Corporation (SCIC)
AgriStability in Saskatchewan
The Saskatchewan Crop Insurance Corporation (SCIC) is now
delivering the AgriStability program on behalf of the federal and
provincial governments.
As a business risk management program, AgriStability is designed
to provide financial support when producers incur large financial
losses. It gives producers the opportunity to keep their farming
income stable, while protecting their farm operations from a large
margin decline.
By bringing this program under the administration of SCIC, the
delivery of AgriStability and Crop Insurance programs will closely
parallel each other, creating enhanced customer service for
Saskatchewan producers.
Deadlines
March 31 Deadline to submit your interim application.
April 30Deadline for new participants to request a
New Participant Package.
Deadline to cancel participation in the program
year (or 30 days from the date on your
Enrolment/Fee Notice, whichever is later).
Deadline to pay your program fee without
penalty,* (or 30 days from the date on your
Enrolment/Fee Notice, whichever is later).
*Fees paid after April 30 (or 30 days from the date on your
Enrolment/Fee Notice, whichever is later) will have a
20 per cent penalty added.
Amendments – If you wish to change the information
which was either originally submitted on your AgriStability
forms or used in calculating your program benefits, you can
request an adjustment within 18 months from the date of
your original Calculation of Program Benefits notice.
September 30Deadline to submit your AgriStability
program forms without penalty.
December 31Deadline to submit your AgriStability
program forms with penalty.*
Deadline to pay your program fee with
penalty. If you do not pay your fee by
December 31 you will be ineligible to
receive benefits for that program year.
*If you miss the September 30 deadline to submit your
AgriStability program forms, you have until December 31 to
submit your form with penalty. A penalty of $500/month will
be deducted from your benefit. If no benefit is calculated
there will be no penalty applied.
Appeals – An appeal may only be requested within 90
days from the date you are notified that your adjustment
request is denied. For issues unrelated to adjustments, you
will have 90 days from the date you are notified by SCIC of
the decision which is subject to appeal.
1
Table of Contents
1.0
SCIC AgriStability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
1.1 Program Information . . . . . . . . . . . . . . . . . . . . . . . . . 4
1.2 SCIC – Knowledge. Service. People. . . . . . . . . . . . . . 4
1.3AgConnect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
2.0
Glossary of Terms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
3.0
How AgriStability Works . . . . . . . . . . . . . . . . . . . . . . . . 11
3.1
3.2
3.3
3.4
3.5
AgriStability Program Fee and Administrative
Cost Share (ACS) Fee . . . . . . . . . . . . . . . . . . . . . . . 12
Your Enrolment/Fee Notice . . . . . . . . . . . . . . . . . . . 13
Your Reference Margin . . . . . . . . . . . . . . . . . . . . . . 13
3.3.1 Reference Margin Example . . . . . . . . . . . . . . 13
How Benefits are Calculated . . . . . . . . . . . . . . . . . . 14
Sample Benefit Calculation . . . . . . . . . . . . . . . . . . . 14
4.0
Participant Requirements . . . . . . . . . . . . . . . . . . . . . . . 15
4.1 How to Apply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
4.2 Eligible Participants . . . . . . . . . . . . . . . . . . . . . . . . 16
4.2.1Landlords . . . . . . . . . . . . . . . . . . . . . . . . . . 17
4.2.2 Beginning Farmers . . . . . . . . . . . . . . . . . . . . 17
4.2.3 Multiple Operations . . . . . . . . . . . . . . . . . . . 17
4.2.4Multi-Jurisdiction . . . . . . . . . . . . . . . . . . . . . 17
4.2.5 Government Funded Institutions . . . . . . . . . . 18
4.3 Filing the Appropriate Form . . . . . . . . . . . . . . . . . . . 18
4.3.1 Program Forms . . . . . . . . . . . . . . . . . . . . . . 18
4.3.2 Assigning a Contact Person . . . . . . . . . . . . . 19
4.3.3 Participant Initial Declaration . . . . . . . . . . . . 19
4.4 Forms Available From SCIC . . . . . . . . . . . . . . . . . . . 20
4.5AgConnect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
4.6AgriInvest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
5.0
Deadlines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
6.0
Margins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
6.1
2
How Your Program Year Margin is Calculated . . . . . . 26
6.1.1 Example of Program Year Margin Calculation . 26
6.1.2 P1/P2 Hybrid Inventory Valuation . . . . . . . . . 26
6.1.3 Method of Accounting . . . . . . . . . . . . . . . . . 26
6.1.4 Valuing Your Inventory . . . . . . . . . . . . . . . . . 27
6.1.5 Canadian Wheat Board (CWB) Adjustment . . . 27
6.2 Allowable and Non-Allowable Items . . . . . . . . . . . . . . . .
6.2.1 Contract Work . . . . . . . . . . . . . . . . . . . . . . . . . .
6.2.2 Labour Expenses . . . . . . . . . . . . . . . . . . . . . . . .
6.2.3 Commodity Futures . . . . . . . . . . . . . . . . . . . . . .
6.2.4 Peat Moss . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.2.5 Trees and Other Non-Edible Horticulture . . . . . . .
6.2.6 Horses and Other Livestock . . . . . . . . . . . . . . . .
6.2.7 Processing and Resales . . . . . . . . . . . . . . . . . . .
6.2.8 Supply-Managed Commodities . . . . . . . . . . . . . .
6.2.9 Farming Activities Outside Canada . . . . . . . . . . .
6.3 Fiscal Periods Greater or Less Than 12 Months . . . . . . .
6.3.1 Section 85 Rollovers . . . . . . . . . . . . . . . . . . . . .
6.3.2 Shell Corporations . . . . . . . . . . . . . . . . . . . . . . .
6.4 Crop Insurance Premium Adjustment . . . . . . . . . . . . . . .
6.5 Negative Margins . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.5.1 Negative Reference Margins . . . . . . . . . . . . . . . .
6.6 Structural Change of Farming Operations . . . . . . . . . . . .
6.6.1 Combining Operations / Whole Farm Approach . .
6.6.2 Margin Calculations for Combined Operations . . .
6.6.3 Benefits for Combined Operations . . . . . . . . . . . .
6.6.4 Joining, Leaving, or Splitting an Existing Operation . .
6.6.4.1 Joining or Leaving an
Existing Operation . . . . . . . . . . . . . . . .
6.6.4.2 Splitting an Existing Operation . . . . . . .
28
29
31
31
31
31
32
32
32
33
33
33
34
34
34
35
35
36
37
38
38
38
38
7.0
Important Information for Producers . . . . . . . . . . . . . . . . . 39
7.1 Limits on Government Benefits . . . . . . . . . . . . . . . . . . .
7.2 Interim Advance Payments . . . . . . . . . . . . . . . . . . . . . .
7.3 Targeted Advance Payments . . . . . . . . . . . . . . . . . . . . .
7.4 Treatment of AgriStability Benefits . . . . . . . . . . . . . . . . .
7.5 Audits, Verification, and Accuracy of Information . . . . . . .
7.6Amendments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.6.1 Amendments Initiated by Producers . . . . . . . . . .
7.6.2 Amendments Initiated by SCIC . . . . . . . . . . . . . .
7.7 Overpayments and Debts Due . . . . . . . . . . . . . . . . . . . .
7.8Bankruptcy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.9Privacy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40
40
40
41
41
42
42
43
43
43
44
8.0
Ending Participation in the AgriStability Program . . . . . . . . 45
9.0
Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
10.0
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
1.0
SCIC & AgriStability
3
1.0
SCIC & AgriStability
NOTE: This handbook contains general information only
and is not intended to be a substitute for legislation.
Where a discrepancy exists between the information in
this handbook and the program authorities (the Growing
Forward agreement and related program guidelines), the
program authorities will take precedence in all cases.
defined by the program, would be eligible to participate in
the AgriStability program. To trigger a benefit, a participant’s
margin in the program year would fall more than 15 per
cent below their average historical reference margin. For
complete participant requirements, please refer to Section
4.0 in this handbook.
1.1 Program Information
This handbook outlines the program rules and features for
the provincial delivery of AgriStability.
AgriStability is a business risk management program,
designed to provide financial support when producers incur
large financial losses. AgriStability allows producers to
protect their farm operations from a large margin decline,
while stabilizing their farming income. Benefits are based
on a 15 per cent or greater decline of the farm’s current
production year margin compared to a historical average.
AgriStability is a key component of the Growing Forward
agreement, a federal, provincial and territorial initiative
with a market-driven vision for Canada’s agriculture
industry. Other business risk management components
include the AgriInsurance (Crop Insurance), AgriInvest and
AgriRecovery programs. The business risk management
(BRM) programs are designed to improve client services
and efficiencies, while aligning with the BRM programs that
are delivered provincially.
Generally, producers that generate income and expenses
from the primary production of agricultural commodities, as
4
Requirements published in this handbook are accurate at
the time of printing, but may be subject to change without
notice. For updates and current deadlines, please visit the
AgriStability website at www.saskcropinsurance.com or call
the toll-free line at 1-866-270-8450.
1.2 SCIC – Knowledge. Service. People.
SCIC has a focus. Delivering quality service to the farmers
and ranchers of Saskatchewan is important.
SCIC is responsible for administering three programs:
AgriStability, Crop Insurance and the Wildlife Damage
Compensation program. Through one agency in 22
communities across the province, producers have access to
extensive farm business risk management programing. The
staff are knowledgeable of the local farming and ranching
industry. Combining that with their extensive understanding
of SCIC programming, producers have access to a resource
for effectively using these important programs.
In 2010 SCIC began administering the AgriStability
program on behalf of Saskatchewan producers. As part
of the commitment to providing high quality customer
service, support for the AgriStability program can be
accessed at any of the 21 customer service offices across
Saskatchewan. Program experts called ‘AgriStability
Advisors’ are also in place across the province to provide
guidance and support for working with the program.
The AgriStability program complements other programs,
such as Crop Insurance; however, producers involved in both
will have different contract and SCIC ID numbers for each
program. SCIC’s suite of farm business risk management
programs can provide extensive support for both income and
production losses. SCIC continues to work at ensuring these
programs work together so they are reliable and responsive
to the province’s producers.
1.3 AgConnect
As part of SCIC’s commitment to providing timely, reliable
and local service for Saskatchewan producers, a new online
tool has been developed. AgConnect is an online tool where
program participants and their contacts can instantly review
and submit their AgriStability information. It can help reduce
the paperwork and is a new approach for working with the
AgriStability program.
Participants and their contacts can access their historical
program information on AgConnect. They can review
previous program documents such as their Enrolment Fee/
Notice or Calculation of Benefits statement. They also have
the ability to see what program documentation has been
submitted, verify if any information is missing and see if
their program fees have been paid. This can be extremely
useful as it can help determine if there is any missing
information which could delay processing their
AgriStability application.
Submitting AgriStability information electronically to SCIC
is now an option. It is no longer necessary to submit all
your AgriStability information using the traditional methods
of faxing or mailing. AgConnect gives individuals (sole
proprietors), corporations, co-operatives and other entities
the flexibility of completing and submitting both their tax
(income and expense) and supplementary information to
SCIC using eForms. Please note, individuals still need to
submit their tax information to the Canada Revenue Agency
using the T1163 form. This will ensure the individual meets
the requirements for both AgriStability and AgriInvest.
Corporations, co-operatives and other entities can fulfill
their form submission requirements for both AgriStability
and AgriInvest using AgConnect.
Learn more about this online tool by going to
www.saskcropinsurance.com or by calling the
AgriStability Call Centre at 1-866-270-8450.
5
Important Contact Information:
AgriStability Call Centre
(Mon-Fri 8:00 am to 5:00 pm): 1-866-270-8450
Fax toll-free: 1-888-728-0440
Mailing Address:
Saskatchewan Crop Insurance Corporation Head Office
484 Prince William Drive
PO Box 3000
Melville SK, S0A 2P0
Website: www.saskcropinsurance.com
E-mail: agristability@scic.gov.sk.ca
Office Hours: 8:00 am to 5:00 pm
Closed weekends and statutory holidays.
Canada Revenue Agency
Tax Centre
66 Stapon Road
Winnipeg, MB R3C 3M2
Phone: 1-800-959-2221
6
Agriculture and Agri-Food Canada
AgriInvest Administration
PO Box 3200 Station Main
Winnipeg, MB R3C 5R7
Fax: 1-877-949-4885
•The fax line is available 24 hours a day,
7 days a week. (Toll-Free)
•The fax line 1-204-983-3947 is also in place
Toll-free number: 1-866-367-8506
If calling from outside of Canada: (204) 926-9650
Hours of Operation:
8:00 am to 5:00 pm CST
Monday to Friday
2.0
Glossary
of Terms
7
2.0
Glossary of Terms
Accounts Payable: An expense owed for goods and
services received but not yet paid for in a fiscal year.
Accounts Receivable: Income owed to you for goods
delivered or services provided in a fiscal year.
Accrual Adjustments: Adjustments made to account for
changes in value, from the beginning of a fiscal year to the
end of a fiscal year, of inventories, purchased inputs,
accounts payable, accounts receivable and deferred income.
Administrative Cost Share (ACS): This annual charge
to program participants covers a portion of the program
delivery costs.
Business Risk Management (BRM) programs:
AgriStability, AgriInsurance (Crop Insurance), AgriInvest, and
AgriRecovery programs created under the Growing Forward
agreement. The programs are designed to offer producers
various avenues of support in farm management.
Calculation of Benefits (COB): A statement issued by
SCIC detailing the calculation of a participant’s AgriStability
benefits for the program year.
CRA: Canada Revenue Agency
Contribution Reference Margin (CRM): An estimate used to
calculate the participant’s fee for a program year.
Agreement: The Federal/Provincial/Territorial Growing
Forward agreement with respect to AgriStability.
Deferrals: Income you have chosen to postpone receipt of
to the following tax year.
Arm’s Length Transactions: Transactions between parties
that are not defined as related persons.
Disaster Circumstances: Circumstances or events beyond
a participant’s control, including weather-related natural
disasters, fire, and pestilence or disease, but excluding
personal circumstances.
Benchmark Per Unit Margin (BPU): An expected
production margin from a single unit of production, of a
given commodity or commodity group for a given year,
based on industry averages and standards.
Beginning Farmer: A participant who has been farming
for fewer than three years prior to the program year
(or new producer).
8
Enrolment/Fee Notice: An annual notice sent by SCIC
outlining the participant’s Contribution Reference Margin
(CRM) and participant’s fee. You must receive an Enrolment/
Fee Notice to participate in the program.
Entity: A participant, other than an individual, recognized
by law as having rights and duties, such as a corporation,
cooperative, communal organization, or limited partnership.
Fee: The annual amount participants must pay to secure
coverage under the program. The fee is equal to $4.50
for every $1,000.00 of the Contribution Reference Margin
(CRM) covered, multiplied by 85 per cent.
Interim Benefit: An advance benefit issued to a participant
based on an estimate of a participant’s current program year
margin, relative to the participant’s estimated reference margin.
Inventories: The measurement of the change in the amount
of crop or livestock from one fiscal year to the next.
Joint Venture: A business arrangement between two parties
in which each party reports their share of allowable income
and allowable expenses.
Negative Margin: A margin that is less than zero can occur
in the program or reference year due to allowable expenses
exceeding allowable income for the year and/or due to
accrual adjustments and/or structural changes.
Non-Arm’s Length Transactions: Transactions between
parties that are defined as related persons.
New Participant: Any producer who was not enrolled in the
AgriStability program in the previous year.
Olympic Average: The practice of dropping the highest and
lowest historical margins in the previous five years and then
averaging the remaining three historical margins.
P1/P2 Hybrid Inventory Valuation: Crop and livestock
inventories for market commodities are valued using both
an opening price (P1) and a year-end price (P2). Breeding
animals and culled breeding animals, which are not
considered market commodities, are valued using a yearend (P2) price only.
Participant Initial Declaration: Outlines the roles and
responsibilities of participation in the AgriStability program.
It only needs to be submitted once and must be signed by
the participant to be eligible for AgriStability benefits.
Perishable Crops: Edible crops that spoil or decay easily
and cannot normally be held in fresh storage for periods
longer than 10 months.
Production Cycle: Includes one or more of the
following activities:
• the growing and harvesting of a crop;
• the process of rearing livestock; and
• the purchase and/or sale of livestock in the case
of feeding enterprises where an appreciable
contribution to the growth and maturity of the
livestock was made.
Production Margin: The difference between allowable
income and allowable expenses for the year, adjusted
for structural change, inventory valuation, receivables,
payables, and purchased inputs.
Program: AgriStability as defined in the Growing
Forward agreement.
9
Program Year: The taxation year for which program forms
are being submitted.
Program Margin: The difference between allowable income
and allowable expenses for the year, adjusted for structural
change, inventory valuation, receivables, payables, and
purchased inputs.
Province of the Main Farmstead: Province where all or the
majority of the gross farming income was earned over the
reference period. Income is subject to any adjustments.
Purchased Inputs: The amount of inputs on hand at the end
of a fiscal year i.e. fertilizer.
Related Persons: As defined under the Income Tax Act, the
following are considered to be related persons:
• individuals connected by blood relationship,
marriage or common-law partnership, or adoption;
• a corporation and
– an individual, group of persons, or entity of a
related group that controls the corporation;
– any individuals related to a person described
above; and
• two or more corporations if
– they are controlled by the same individual,
group of persons, or entity; or if
– an individual or any member of a group of
persons or entity that controls one corporation
is related to the individual or any member of
a group of persons or entity that controls the
other corporation.
10
Reference Margin: A historical financial profile used in the
calculation of AgriStability benefits, developed from the
participant’s Olympic average or other financial information
required to meet program guidelines.
SCIC: Saskatchewan Crop Insurance Corporation
Structural Change: A change in ownership, business
structure, size of operation, farming practices, type of
farming activity, method of accounting, or any other
practice that may alter margins and a farming operation’s
potential for profit. Adjustments may be made to account
for these changes.
Supplementary Form/Information: A participant’s inventory,
purchased inputs, deferrals, receivables and payables used
in the calculation of AgriStability benefits.
Stub Period: A fiscal period of less than 12 months.
Tier 1: Represents the range greater than 85 per cent up to
100 per cent of a participant’s reference margin. Participants
with a program margin in this tier would not receive support
through AgriStability.
Tier 2 (Stabilization Tier): Represents the range from 70 per
cent up to 85 per cent of the participant’s reference margin.
Tier 3 (Disaster Tier): Represents the range greater than
zero per cent and less than 70 per cent of a participant’s
reference margin.
Whole Farm: Farming income derived from all production
sources, regardless of the physical location and structure of
the farming operation(s).
3.0
How
AgriStability
Works
11
3.0
How AgriStability Works
3.1 AgriStability Program Fee and
Administrative Cost Share (ACS) Fee
All participants in the AgriStability program are required to
pay an annual Administrative Cost Share (ACS) fee of $55.
This fee is to offset administrative costs.
In addition to the ACS, participants are required to pay an
annual program fee. The program fee is $4.50 for every
$1,000 of covered Contribution Reference Margin (CRM)
multiplied by 85 per cent. Your CRM is calculated based on
available margin information from prior years. This margin
includes adjustments for structural change and all sources
of allowable farm income, which is why your CRM will differ
from your reference margin.
The Contribution Reference Margin is used to calculate
the Enrolment/Fee Notice for participants. Enrolment/
Fee Notices are normally issued before the prior year’s tax
information is available. SCIC calculates the CRM using the
most recent five years of production history that is available.
The most recent year will be two years before the program
year and then the Olympic average will be established by
dropping the highest and lowest year, and averaging the
remaining three years.
For example, to calculate a participant’s CRM for the 2010
program year, SCIC will use a participant’s information from
the 2004 – 2008 program years. These years are utilized at
the time the Enrolment/Fee Notices are issued (in the first
three months of the program year), because the majority
of producers have not filed the previous year’s income and
expense statements to CRA.
12
Contribution Reference Margin Calculator
Program Year
Reference Margins Used
2010
2011
2012
2013
2014
2004 – 2008
2005 – 2009
2006 – 2010
2007 – 2011
2008 – 2012
For participants with less than six years of production
history, the CRM is calculated using three years of
production information. For example, for the 2010 program
year, information from 2006 – 2008 is used to calculate the
CRM. If the participant is missing one or more years, SCIC
will establish a margin for the missing year(s) based on the
operation’s current productive capacity.
The minimum program fee is $45.00.
Fee Calculation Example:
If you had a $100,000 CRM,
your fee would be $382.50.
($100,000 / 1,000 = 100 x $4.50 =
$450.00 x 85% = $382.50)
Additionally you are required to pay the
ACS fee of $55 for a total of $437.50.
3.2 Your Enrolment/Fee Notice
3.3 Your Reference Margin
To participate in the AgriStability program, you must be
issued an Enrolment/Fee Notice for each program year you
participate. The Enrolment/Fee Notice provides you with the
information needed to pay the related program fee. It also
will indicate any applicable deadlines. New participants are
required to complete the new participant package to obtain
an Enrolment/Fee Notice. New participant packages must
be requested by April 30 of the program year in which you
wish to participate.
Your reference margin is based on an average of your
previous five years, with the highest and lowest margin
years dropped. This is referred to as an Olympic average. If
you did not farm and did not report farm income (or loss) to
the CRA in each of the previous five years, your reference
margin will be based on your previous three years. If you did
not farm and did not report farm income (or loss) to the CRA
in one or more of the three years prior to the program year,
SCIC will establish margins for the missing years.
The Enrolment/Fee Notice will also provide you with the
opportunity to cancel participation in the AgriStability
program. Participants wishing to cancel participation must
notify SCIC prior to the deadline on their Enrolment/Fee
Notice. Failure to do so would result in participants being
automatically enrolled and required to pay the program fee
and any related penalties for that year. If program fees are
not paid by the final fee deadline you will not be eligible for
benefits for that program year.
Your reference margin may be adjusted to reflect any
structural change that has occurred on your farm (see
Section 6.6 for more information on structural change).
This calculation would be used to compare your adjusted
reference margin to your program year margin to determine
the extent of your margin increase or decrease.
Program fees can be paid through a variety of options:
• Internet and telephone banking;
- Choose Saskatchewan Crop Insurance Corporation
and enter your SCIC ID number
• by cheque through either mail or your local SCIC
customer service office; and/or
• at your local financial institution.
3.3.1 Reference Margin Example
Reference Allowable
Year
Income
Allowable
Expenses
Accrual
Adjustments Margin
1
$100,000 $70,000 $50,000 $80,000
*2 (lowest) $135,000 $80,000 ($25,000) $30,000
3
$130,000 $ 60,000
$30,000
$100,000
4
$145,000 $ 70,000
$45,000
$120,000
*5 (highest) $225,000 $125,000
$25,000
$125,000
Total =$
300,000
*The highest and lowest margins are dropped leaving Divided
the remaining three years to be averaged
by 3
Reference
Margin =$
100,000
13
3.4 How Benefits are Calculated
The AgriStability program is designed to offer support
to producers that incur a margin decline of more than
15 per cent.
In the AgriStability program, benefits are calculated based
on a program year margin, which is allowable income
minus allowable expenses, as determined from your tax
information. The program year margin is adjusted for
changes in inventory valuation, receivables, payables, and
purchased inputs. Additional adjustments may be made to
account for structural changes to the farm operation.
Tier 1 represents a decline of 15 per cent or less, and is not
covered under the AgriStability program; however, this can
be addressed through AgriInvest. Tier 2 represents the next
15 per cent decline in which the government covers 70 per
cent of the loss. Tier 3 represents losses greater than 30
per cent, up to the full amount of the reference margin. The
losses incurred in this tier are covered at 80 per cent.
3.5 Sample Benefit Calculation
Summary
Reference Margin
Program Year Margin
Margin Decline Reference Margin Coverage Level
$100,000
$ 35,000
$ 65,000
Margin Decline
Government Support Level
$15,000
0%
Tier 1 (No coverage)
Tier 2 (Stabilization)
70%-85%
$15,000
70%
Tier 3 (Disaster)
0%-70%
$35,000
80%
Negative (<0%)
$
0
60%
Total Benefit
Benefit
Level
$
0
$ 10,500
$ 28,000
$
0
$38,500
The table below illustrates producer/government
contributions in each tier of the program.
100%
Tier 1 (No Coverage)
$15,000
Tier 1
85%
If eligibility requirements are met, governments will
contribute 60 per cent of the portion of a loss which
exceeds the reference margin, which is Tier 4, negative
margin losses.
Benefit
(70% in Tier 2)
Tier 2
Tier 3 (Disaster)
$35,000 x 80% = $28,000
Reference
Margin
$100,000
Tier 3
Benefit
(80% in Tier 3)
0%
Negative
Margin
Loss
Benefit
(60% of
negative)
Program Year
Margin (negative)
14
Tier 2 (Stabilization)
$15,000 x 70% = $10,500
70%
Margin
Decline
$65,000
Total
benefit
provided
= $38,500
4.0
Participant
Requirements
15
4.0
Participant Requirements
4.1 How to Apply
Step 1: You must be issued an Enrolment/Fee Notice,
which identifies your program fee, in order to participate
in AgriStability. Contact SCIC before the Enrolment/Fee
deadline if you have not received your Enrolment/Fee Notice.
New participants must request a new participant package
by the Enrolment/Fee deadline for the program year they
wish to participate in. Forms must be completed and
submitted to SCIC by the stated deadline. The information
submitted is used to generate participant fees and
information for the Enrolment/Fee Notice. For deadline
information please see section 5.0 in this handbook.
Step 2: Submit your program fee and Administrative Cost
Share (ACS) payment to SCIC by the deadline on your
Enrolment/Fee Notice. If the program fee is not paid by
the final fee deadline the participant will not be eligible to
receive AgriStability benefits for that program year. For more
information on program fees, see Section 3.1.
Step 3: Submit your AgriStability program forms by the
application deadline. It is important for participants to identify
which form is required to be submitted. Please see Section
4.3 for more information on filing the appropriate form.
Step 4: Once your application has been received and
processed, you will receive a Calculation of Benefits (COB)
outlining the calculation of margins and your AgriStability
16
benefit (if applicable). You have 18 months from the date
of your original COB to request any amendments to the
information provided. If your request for amendments is
denied, you have 90 days from the date of notification to
appeal this decision. For more information on amendments
and appeals, refer to Section 7.6 and 9.0 in this handbook.
4.2 Eligible Participants
To be eligible to participate in the AgriStability program,
you must derive income from the primary production of
agricultural commodities*, provided in the program year
you have:
• carried on the business of farming in Canada and
reported farming income (or loss) for income tax
purposes;
• completed a minimum six consecutive months of
farming activity;
• completed a production cycle; and
• submitted the required information by the deadlines.
*As defined by the AgriStability program.
A production cycle includes one or more of the
following activities:
• the growing and harvesting of a crop;
• the process of rearing livestock; and/or
• the purchase and sale of livestock within a program
year in the case of feeding and finishing enterprises.
NOTE: You must have filed farming income for tax
purposes for the program year, and for all reference
years in which you farmed, in order to be eligible for
AgriStability. Status Indians who carry on the business
of farming on a reserve in Canada, who are exempt from
filing income tax returns, are eligible to participate provided
they submit the information they would otherwise have
reported for tax purposes.
If you were unable to complete the minimum requirement
of six consecutive months of farming activity and production
cycle due to reasons beyond your control (such as disaster
circumstances like flooding or drought), the conditions may
be waived.
4.2.1 Landlords
Income earned as a landlord (whether cash, rent,
or payments-in-kind for crop/livestock shares or
lease arrangements) must be reported as rental
income—not farming income—for tax purposes, and
is therefore non-allowable for AgriStability. However,
if your arrangement is a joint venture in which your
share of allowable income is approximately the same
as your share of allowable expenses, those income and
expense amounts may be allowable for AgriStability,
and in this circumstance, should be reported as
farming income. Copies of written joint venture or crop/
livestock share agreements, documenting the shared
income and expense items, may be requested by SCIC.
4.2.2 Beginning Farmers
For AgriStability purposes, beginning farmers are those
who have farmed for less than three years. If you are a
beginning farmer, you are eligible to participate as long
as you have had six consecutive months of farming
activity and have completed a production cycle in the
program year. These requirements may be waived
by SCIC if you were unable to complete them in the
program year due to reasons beyond your control, such
as disaster circumstances like flooding or drought.
If a participant did not have farming activity and did
not report any farming income (or loss) in each of the
three years prior to the current program year, SCIC will
create margins for these missing years based on the
farm’s productive capacity in the current program year.
Margins will not be created for any reference year in
which the participant reported or should have reported
farming income (or loss) for income tax purposes, based
on the requirement of the Income Tax Act. However, if a
reference year was the producer’s first year of farming
and the producer did not complete a production cycle
and/or 12 months of farming activity, SCIC may create a
margin for the year even where farming income (or loss)
was reported for income tax purposes.
4.2.3 Multiple Operations
Each individual or entity that reports farming income (or
loss) for income tax purposes is required to participate
in the program separately. If you are involved in multiple
farming operations, you must submit program forms for
each operation and assign a different operation number
for each one (1, 2, 3, etc.). This number is used on your
AgriStability applications to identify your operations. It is
important that each operation uses the same operation
number from year to year.
4.2.4 Multi-Jurisdiction
If you live and farm in different provinces, or if you
earn farming income in more than one province,
you must participate in the province where all or the
majority of your gross farming income was earned,
17
subject to adjustments. You may not participate in
more than one province. If you change the province
in which you farm, SCIC will work with the previous
administration to acquire the necessary information to
process your application.
4.2.5 Government Funded Institutions
Research stations, universities, colleges, municipalities,
and other government funded institutions are not
eligible to participate in the AgriStability program.
Eligibility will be determined on a case-by-case basis.
4.3 Filing the Appropriate Form
4.3.1 Program Forms
Participants are required to submit the AgriStability
program form by the application deadline that
corresponds with the taxable entity for which you have
filed a tax return. The AgriStability program forms allow
SCIC to calculate applicable benefits for the program
year. Please refer to the categories below to ensure you
complete the appropriate form.
NOTE: The Harmonized AgriStability and AgriInvest
Program Information and Statement of Farming
Activities for Individuals form or T1163 form
provided by the CRA is referred to as the AgriStability
Harmonized Form for Individuals in this handbook.
The Corporations/Co-operatives/Other Entities
form and Supplemental Accrual Information form is
provided by SCIC.
Sole Proprietorships (including individuals in
a partnership) must complete and submit the
18
AgriStability Harmonized Form for Individuals
(T1163) and provide their Social Insurance Number
(SIN) to the CRA. When completing the AgriStability
Harmonized Form for Individuals (T1163), only the
tax (income and expense) information needs to be
completed and sent to the CRA. All the supplemental
information including inventories, purchased inputs,
deferrals, payables and receivables are to be entered
on the Supplemental Accrual Information form
and submitted to SCIC. The form can be found at
www.saskcropinsurance.com.
Individuals in a partnership must each submit separate
program applications reporting 100 per cent of the
partnership’s income and expenses, accounts payable
and receivable, purchased inputs, and inventory and
must identify their percentage share of the partnership.
SCIC will calculate each partner’s share of government
benefits based on each person’s percentage share of
the operation.
Estates must complete and submit the AgriStability
Harmonized Form for Individuals and provide their
SIN. If the estate is also filing a return for Rights and
Things, the Corporations/Co-operatives/Other Entities
form provided by SCIC must also be submitted. SCIC
will combine the information provided on both forms.
In order to close estate accounts SCIC may require the
executor/executrix submit the following documentation:
• a written request to close the account signed
by the executor/executrix or administrator;
• a certified copy of the probated will or letters of
administration/probate; and/or
• a certified copy of the death certificate.
Trusts must complete and submit the Corporations/
Co-operatives/Other Entities form and supply their
trust number.
Corporations and Co-operatives must complete
and submit the Corporations/Co-operatives/Other
Entities form and supply their business number. As
a new requirement, SCIC will request a copy of the
corporation’s T2 SCH1 that is filed with its income tax
return. This information is required for SCIC to
verify that a participant has filed their tax return and
meets the eligibility requirements. Previously, this
information was collected by the CRA. Forms for
Corporations/Co-operatives/Other Entities must be
submitted directly to SCIC.
Communal Organizations must complete and submit
the Corporations/Co-operatives/Other Entities form
and supply their trust number.
Status Indians and Band Farms who carry on the
business of farming on a reserve in Saskatchewan
and are exempt from filing income tax returns,
are eligible to participate provided they submit the
information they would have otherwise reported for
tax purposes. Status Indians and Band Farms must
complete and submit their Corporations/Co-operatives/
Other Entities form to SCIC. Status Indian participants
are deemed to have a December 31 fiscal year-end.
Limited Liability Partnerships are eligible to participate
as an entity, and must supply their business number
using the Corporations/Co-operatives/Other Entities
form. Alternatively, the partners in a limited liability
partnership may apply as individuals and must supply
their SIN, using the AgriStability Harmonized Form for
Individuals. Partners in a limited liability partnership
cannot apply as both an entity and as individuals.
4.3.2 Assigning a Contact Person
In naming a contact person, you authorize that person
to receive, provide or make changes to information
on your behalf concerning the AgriStability program.
When SCIC requires additional information, they will
contact the parties listed as your contact person(s)
prior to the participant. SCIC will communicate with
your contact person as the first point of contact. Written
correspondence may be sent to both you and your
contact person.
A contact person will not be able to cancel participation
in the AgriStability program. Your contact person will stay
the same unless you request a change, which can be
done by completing the Change Contact Person form.
4.3.3 Participant Initial Declaration
The AgriStability Participant Initial Declaration explains
the rights and responsibilities of producers participating
in AgriStability. It is important to understand that all
personal and financial information for the AgriStability
program will be protected under security and
privacy legislation.
The Participant Initial Declaration only needs to be
submitted once. It must be signed and returned to
SCIC by all producers participating in AgriStability
and/or their official signing officer. Individuals
(sole proprietors) that have changed their farming
business structure to a corporation will need to
complete a new Participant Initial Declaration for that
corporation. Failure to remit your signed declaration
19
may result in a delay in processing or loss of
benefits. AgriStability eligibility is not guaranteed by
submitting a signed declaration. Producers must fulfill
all participant requirements.
4.4 Forms Available From SCIC
All SCIC forms are available on demand:
• SCIC website: www.saskcropinsurance.com
• By calling SCIC AgriStability call centre toll-free
1-866-270-8450
• For pickup at any SCIC customer service office
across the province
• Individuals will continue to receive and complete the
Farming Income and the AgriStability and AgriInvest
Programs Harmonized Form (T1163) available from
the CRA. Individuals only need to complete the tax
(income and expense) information on this form and
submit it to the CRA. An individual’s supplementary
information, including inventories, purchased
inputs, deferrals, payables and receivables are to be
entered on the Supplemental Accrual Information
form and submitted to SCIC.
• Corporations, co-operatives and other entities are
to complete the Corporations/Co-operatives/Other
Entities form and submit it to SCIC.
4.5 AgConnect
Participants and their contacts can also use AgConnect,
SCIC’s online tool for completing and submitting their
AgriStability forms. AgConnect eForms enables individuals
20
(sole proprietors), corporations, co-operatives and other
entities to complete and submit tax (income and expense)
and supplementary information for the AgriStability program.
Corporations, co-operatives and other entities using
AgConnect eForms are meeting the submission
requirements for both AgriStability and AgriInvest.
Individuals who use AgConnect to submit their program
information for AgriStability are still required to send their
income and expense information to the CRA using the
AgriStability Harmonized Form for Individuals (T1163). This
will ensure the participant meets the requirements for both
the AgriStability and AgriInvest programs.
4.6 AgriInvest
AAFC is responsible for the delivery of the AgriInvest
program; however, in some circumstances SCIC collects the
information used for the AgriInvest program and forwards it
to AAFC. Where indicated, SCIC will forward information for
the AgriInvest program on behalf of corporations,
co-operatives, and other entities to AAFC.
AgriInvest is a savings account for producers, supported by
governments, which provides coverage for small income
declines and allows for investments that help mitigate risks
or improve market income.
For more information on the AgriInvest program, please visit
the AgriInvest website at www.agr.ca/agriinvest or call the
federal toll-free line at 1-866-367-8506.
Form Description
Additional Information
Producers can provide additional information to support the data on their program forms or
justify an amendment request.
Amendment RequestParticipants can request an amendment to the information used to calculate benefits. For
more information see section 7.6.
Appeal SubmissionParticipants who feel the guidelines were not accurately applied to their application can
submit a request for appeal. For more information see Section 9.0.
Cancel ParticipationParticipants wishing to cancel participation in AgriStability must complete and return this form
by the applicable deadline. For more information see Section 8.0.
Change Business TypeFarming operations that have gone through a change in their business structure need to
report that change as part of filing for AgriStability. For example, if a farming operation has
transitioned from a sole proprietor to a partnership or corporation, simply complete the
Change Business Type form. This form outlines the change and ensures your historical farm
information is transferred to the new business structure.
Change Contact PersonParticipants must notify SCIC if they would like to edit/add/delete a contact person. To do so,
participants must complete and return this form to SCIC. For more information on assigning a
contact person see Section 4.3.2.
Change Participant InformationParticipants who need to change their personal information, such as name or address, can
complete and return this form to SCIC.
Corporations/Co-operatives/
This form is used by corporations/co-operatives/other entities to submit financial and
Other Entities
supplemental information to SCIC. To ensure that you are filing the appropriate form,
please refer to Section 4.3.1.
CWB-RA WorksheetThe CWB-RA worksheet is an optional AgriStability program feature that you may use instead
of the default calculation. The worksheet allows you to calculate the CWB-RA using actual
sales and the pricing option used when you sold your CWB commodities into the active pool.
For more information see Section 6.1.5.
Interim Application
Participants who would like to apply for an interim benefit are required to complete
and return this form to SCIC. For more information see Section 7.2.
New Participant PackageThe New Participant Package includes forms the new participant needs to complete and
submit in order to participate in AgriStability. The information collected on these forms will be
used to produce an Enrolment/Fee Notice. Forms must be completed and submitted to SCIC
by the stated deadline.
Participant Initial DeclarationParticipants are required to submit a signed declaration. The declaration outlines the
roles and responsibilities of a participant in the AgriStability program. The participant initial
declaration will only need to be signed and submitted once to SCIC. For more information
see Section 4.3.3.
Supplemental Accrual Information
This form is for submission of inventory, purchased input, deferral, receivable and payable
information which is used to calculate AgriStability benefits. This form must be submitted
to SCIC.
21
22
5.0
Deadlines
23
5.0
Deadlines
March 31 Deadline to submit your interim application.
April 30Deadline for new participants to request a
New Participant Package.
Deadline to cancel participation in the program
year (or 30 days from the date on your
Enrolment/Fee Notice, whichever is later).
Deadline to pay your program fee without
penalty,* (or 30 days from the date on your
Enrolment/Fee Notice, whichever is later).
*Fees paid after April 30 (or 30 days from the date on your
Enrolment/Fee Notice, whichever is later) will have a 20 per
cent penalty added. You must pay your fee by December 31
or you will be ineligible to participate in AgriStability for that
program year.
Amendments – If you wish to change the information
which was either originally submitted on your AgriStability
forms or used in calculating your program benefits, you can
request an adjustment within 18 months from the date of
your original Calculation of Program Benefits notice.
24
September 30Deadline to submit your AgriStability
program forms without penalty.
December 31Deadline to submit your AgriStability
program forms with penalty.*
Deadline to pay your program fee with
penalty. If you do not pay your fee by
December 31 you will be ineligible to
receive benefits for that program year.
*If you miss the September 30 deadline to submit your
AgriStability program forms, you have until December 31 to
submit your form with penalty. A penalty of $500/month will
be deducted from your benefit. If no benefit is calculated
there will be no penalty applied.
Appeals – An appeal may only be requested within 90 days
from the date you are notified that your adjustment request
is denied. For issues unrelated to adjustments, you will
have 90 days from the date you are notified by SCIC of the
decision which is subject to appeal.
6.0
Margins
25
6.0
Margins
6.1 How Your Program Year
Margin is Calculated
6.1.2 P1/P2 Hybrid Inventory Valuation
Your program year is the year in which your fiscal year
ends. Your program year margin is calculated by subtracting
your total allowable expenses from your total allowable
income as reported to the Canada Revenue Agency (CRA)
for the program year. If you reported to the CRA on the cash
basis, your program year margin is adjusted for changes in
purchased inputs, crop and livestock inventories, and your
accounts payable and receivable. These adjustments ensure
that SCIC has the most complete picture of your farm’s
situation during the program year.
6.1.1 Example of Program
Year Margin Calculation
26
Crop and livestock inventories for market commodities
are valued using both an opening price (P1) and a
year-end price (P2), referred to as the P1/P2 Hybrid
Inventory Valuation method. With this method, changes
in the value of your crop and/or livestock inventories
will reflect changes over the course of the fiscal period,
and variations in the price of each commodity between
the beginning and end of your fiscal period. Breeding
animals and culled breeding animals, which are not
considered market commodities, are valued using a
year-end (P2) price only.
The P1/P2 Hybrid Inventory Valuation method is not
used to value perishable commodities. Adjustments
will be made to perishable commodities (e.g., potatoes,
apples, carrots) on an accounts receivable basis rather
than an inventory valuation basis, because perishable
commodities can spoil or decay easily, and cannot
normally be stored for more than 10 months.
Allowable Income
Allowable Expenses
Margin
$130,000
$90,000
$40,000
+Net increase (decrease)
in livestock inventory
($ 3,500)
+Net increase (decrease)
in crop inventory
($ 1,000)
+Net increase (decrease)
in purchased inputs
$ 1,000
If you reported to the CRA on the accrual basis, any
livestock inventory values you reported will be adjusted
to ensure the value of breeding animals and culling
breeding animals reflects a P2 price only.
+Net increase (decrease)
in accounts receivable
($ 6,000)
6.1.3 Method of Accounting
+Net decrease (increase)
in accounts payable
$ 4,500
$35,000
Participants must report to SCIC using the same
method of accounting (cash or accrual) used to report
for income tax purposes.
= Program Year Margin
6.1.4 Valuing Your Inventory
To value your inventory for the program year, SCIC will
use year-end prices for those published commodities
that have significant market data available in
Saskatchewan, as outlined in the AgriStability price list
(available upon request or online). If you do not feel
that the year-end prices in the AgriStability price list are
appropriate for your farm, you may use year-end prices
other than those in the AgriStability price list only if you
can demonstrate that:
• your commodity is substantially different than the
commodity listed on the published price list; or
• your method of marketing the commodity was
substantially different from the general marketing
practice reflected in the published price list.
In either of these cases, you may use year-end prices
based on sales or purchases of the specific commodity
in your name and occurring within 30 days either
before or after your fiscal year-end. For your own yearend prices to be accepted, you must send copies of
receipts and/or supporting documents that substantiate
these year-end prices to SCIC. SCIC reserves the right
to determine whether submitted year-end prices are
reasonable for your inventory.
Fixed contract prices can be used instead of published
prices. To use contract prices you must supply a copy
of the contract and all sales tickets that pertain to the
sale of the contracted commodity. Contract prices will
only be applied to the quantity of the commodity sold
under contract. If you choose this option you will be
expected to submit contract prices and supporting
documentation in subsequent years.
To value unpublished commodities (e.g. thinly traded
commodities) that do not appear on the AgriStability
price list, you must provide year-end prices based
on the estimated market prices at year-end. Prices
supplied for unpublished commodities should be based
on sales or purchases within 12 months either before or
after your fiscal year-end. Although it is not mandatory
to provide documentation supporting your prices for
these commodities, doing so will assist SCIC to process
your application. Supporting documentation includes:
• receipts from sales or purchases of the
commodity; or
• commodity specific price information from
appropriate commodity marketing agencies.
Individuals should submit any supporting documents
to SCIC at the same time they are submitting their
forms to the Winnipeg Tax Centre or within your
adjustment timeframe. Corporations/co-operatives/
other entities must send all forms to SCIC, including
any supporting documents.
6.1.5 Canadian Wheat Board (CWB) Adjustment
The AgriStability program values changes in crop and
livestock inventories for market commodities using the
opening price (P1) and the year-end price (P2). For
crops marketed through the CWB, the opening price
(P1) is based on the Early Payment Option of 100
per cent (EPO 100) in place at the start of your fiscal
year. The year-end price (P2) is based on the EPO
100 in place at the end of your fiscal year. The EPO
100 represents the highest estimated value that most
producers can receive at year-end.
The EPO 100 price closely reflects the full value
of CWB commodities at year-end. However, many
producers sell their CWB commodities using the initial
price, which is less than the EPO 100 at year-end. As a
result, an additional receivables adjustment is required
27
to ensure that your CWB commodities held in inventory
are valued at the same price.
For producers who have not submitted a CWB
Receivables Adjustment (CWB-RA) worksheet, SCIC will
calculate the CWB-RA using an estimate of the CWB
commodities you have sold into the active pool. This
default calculation will be done automatically by SCIC
based on the information you report on your AgriStability
application. However, if you feel that the default
calculation does not accurately reflect the value of your
CWB sales, you may submit a CWB-RA worksheet.
The CWB-RA worksheet is an optional AgriStability
program feature that you may use instead of the
default calculation. The worksheet allows you to
calculate the CWB-RA using actual sales and
the pricing option used when you sold your CWB
commodities into the active pool.
The CWB-RA worksheet is suggested for
participants who:
• sell their CWB commodities using the Early
Payment Option;
• sell their grain outside of the CWB pool by using
Producer Payment Option (PPO) contracts such
as Flex Pro, Daily, Basis or Fixed Price Contracts;
• carry over inventory of CWB grain from one
pool year to another pool year;
• suffer a disaster to stored grain; or
• determine that the default calculation does
not accurately reflect the projected value for
their operation.
If you submit the CWB-RA worksheet, your AgriStability
benefit will be calculated based on the information you
provide. SCIC will not compare the two methods to
determine which one is more beneficial. If you submit
28
this worksheet as an adjustment to your AgriStability
benefit, any additional benefits resulting from the
recalculation will be paid to you and any overpayments
resulting from the recalculation will be repayable by you.
If you choose to use the CWB-RA worksheet in
place of the default calculation, you must continue
to use it annually. SCIC will not process any future
applications using the default calculation. You must
submit a completed CWB-RA worksheet Schedule 2
in each subsequent year of participation. SCIC will not
be able to calculate your AgriStability benefits without
this information.
For more information, refer to the CWB-RA Worksheet
and guide which is available online or by contacting
SCIC AgriStability Call Centre at 1-866-270-8450.
NOTE: Proposed changes to the CWB and deregulation
of marketing may affect how Fair Market Values (FMV)
are calculated for 2012.
6.2 Allowable and Non-Allowable Items
NOTE: Payments received from programs other than Crop
Insurance are generally considered non-allowable income
for program purposes. However, certain program payments
may be considered allowable in the program year and nonallowable in the reference years if they compensate you for
a loss that is covered by AgriStability.
Additional Non-Allowable Items:
• Income and expenses related to aquaculture
• Sales and purchases related to a peat moss operation
• Trees produced for use in reforestation
• Income and expenses related to operation of a wild
game farm
• Resales and some processed commodities
• Farming activities outside of Canada
Allowable Income
Allowable Expenses
Agricultural commodity sales
Commodity purchases
Rebates for allowable expenses Containers and twine
Wildlife damage
compensation payments
Fertilizer and lime
Crop insurance payments
Pesticides
Insurance or other proceeds Insurance premiums
for allowable income and (crop production, hail)
expense items
Crop Insurance premium
Veterinary fees, medicine, A.I. fees
adjustment payments Minerals and salts
(reference years only)
Machinery (gasoline, diesel fuel, oil)
Electricity
Freight and shipping
Heating fuel
Arm’s length salaries
Storage/drying
Prepared feed
Insurance or other premiums for
allowable income and expense items
Commodity futures transaction fees
Commissions and levies
Point of sale adjustment
Any income or expenses that are not substantiated by a
verifiable explanation or those considered by SCIC to be
unreasonable may be adjusted or considered non-allowable.
Please review sections 6.2.1 – 6.2.9 for more information
on allowable and non-allowable items.
6.2.1 Contract Work
All contract work/machine rental income and expenses
are considered non-allowable for AgriStability (with
the exception of expenses for trucking used to
transport eligible commodities to market or eligible
inputs to the farm).
Contract work includes: custom seeding, cleaning,
snow plowing, gravel hauling, contract welding, oilfield
Non-Allowable Income
Non-Allowable Expenses
Agricultural contract work
Machinery repairs
Business risk management and Agricultural contract work
disaster assistance payments
Other program payments
Advertising and marketing costs
Rebates for non-allowable Building and fence repairs
expenses Patronage dividends
Other insurance premiums
Interest
Memberships/subscription fees
Gravel
Legal and accounting fees
Trucking
Non-arm’s length salaries
Machinery rental
Office expenses
Leases
Motor vehicle expenses
Resales of commodities Small tools
purchased
Soil testing
Licenses/permits
Telephone
Machinery lease/rental
Land clearing and draining
Interest (real estate, mortgage, other)
Property taxes
Rent (land, buildings, pastures)
Quota rental (tobacco, dairy)
Gravel
Purchases of commodities resold
Motor vehicle interest and
leasing costs
Allowance on eligible capital property
Capital cost allowance
Mandatory inventory amendments –
prior year
Optional inventory amendments –
prior year
Other
services, non-agricultural trucking, land clearing,
logging, building, and construction. Income generated
from these services is excluded from the AgriStability
program year margin calculations. In addition, an
amount equal to 30 per cent of reported contract
work income is deducted from allowable expenses
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to account for the expenses incurred to perform the
contract work. If the 30 per cent ratio does not reflect
the ratio on your farm, you can request that SCIC use
a different expense ratio. SCIC may request supporting
documentation to substantiate your expense ratio.
In cases where contract work expenses include
amounts for arm’s length labour or production input
costs, the portion of these expenses will be allowable
under the program if they are itemized separately
on your financial statements submitted with your
income tax return (or on other documentation as
requested by SCIC).
If there is a discrepancy in the method used to report
these expenses in the program year and reference
period, the reference period reporting will be adjusted
to reflect the method used in the program year. This
ensures an accurate comparison on your program year
and reference margins.
Custom Feeding Operations: In order for income and
expenses from a feeding operation to be considered
allowable, the operation must have made an
appreciable contribution to the growth and maturity
of the livestock. In the case of cattle, an appreciable
contribution is made when the animals are fed for
at least 60 days, or gain an average of at least 90
kilograms. If you are custom feeding, you must grow or
purchase the feed used in the operation.
Operations are not considered to have made a
contribution to the growth and maturity of the livestock,
and the corresponding income and expenses are
therefore non-allowable, if they are:
• acting as an agent or broker for the sale
of livestock;
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• buying livestock for short term resale; or
• assembling and preparing livestock
for shipment.
Income and expense amounts reported as custom
feeding must be limited to allowable income and
expense items. For example, for income based on
feed plus yardage charges, the feed portion would be
considered allowable, while the yardage fees are not.
For cattle, an amount equal to five per cent of reported
custom feeding income is deducted to account for
yardage fees. If the five per cent ratio does not reflect
the ratio on your farm, you can request that SCIC use
a different yardage ratio. SCIC may request supporting
documentation to substantiate your yardage ratio.
Custom Grazing: Although custom grazing is allowable
in the AgriStability Program, the participant may be
required to provide assurance the transaction is custom
grazing and not pasture rent. In a custom grazing
operation, the operator actively manages the forage
resources of the land base in contrast to renting out
pasture land to a livestock owner.
To verify reported custom grazing income or expenses,
SCIC may require a written agreement demonstrating:
• the custom grazing operator assumed
responsibility for the feeding, health and/or
safety of the livestock;
• the custom grazing operator charged fees on a
weight gain or on a daily per head basis; and
• the expense claimed reasonably approximates
the value of the replaced feed.
note: pasture rent is considered to be a non-allowable
income/expense.
6.2.2 Labour Expenses
6.2.4 Peat Moss
Arm’s length salaries (those paid to parties who
are not a related person) are considered allowable
under the AgriStability program. Any salaries that are
disproportionately high in the program year relative
to the reference period may be adjusted or deemed
non-allowable, unless a verifiable explanation for the
expense is provided.
Sales and purchases related to a peat moss operation
are non-allowable. However, if you are purchasing
peat moss as a soil supplement, this is considered an
allowable expense under the AgriStability program,
and can be reported as a fertilizer and soil supplement
expense under line code 9662.
Non-arm’s length salaries (those paid to parties who
are a related person, including management fees paid
to the shareholders of a corporation) are non-allowable
expenses for AgriStability. See glossary for definition of
related persons.
6.2.3 Commodity Futures
Income and expenses from futures market transactions
(including options and forward contracts) are allowable
as part of a hedging strategy providing:
• your futures transactions were undertaken in
commodities produced and/or consumed on
your farm, or in those that would be considered
a proxy for that commodity (e.g. if you do not
grow or feed grain you cannot include wheat
futures transactions as an allowable income
and/or expense);
• your futures transactions represent a volume
of product that could either be reasonably
produced and/or consumed on the farm,
or would be considered a proxy for that
commodity (e.g. if you grow 500 acres of
canola, but undertook futures transactions
equivalent to 1,000 acres of canola, you cannot
include those transactions in excess of what
was produced on the farm); or
• your hedging of the dollar is relevant to the
operation’s international sales.
6.2.5 Trees and Other Non-Edible Horticulture
Allowable Items: Allowable tree production
(excluding the non-allowable items listed below)
must be generated through farming activity to
be allowable under AgriStability. Farming activity
includes the planting, nurturing and harvesting of
trees, with significant attention paid to managing
the growth, health, and quality of trees. This activity
can involve the regular seeding and harvesting of
trees, shrubs, herbaceous perennials, or annuals,
including ornamental, fruit, and Christmas trees. These
operations must incur normal input and harvesting
costs, and the crop must be considered an agricultural
commodity. The income and expenses associated
with these commodities are allowable, and should be
included as inventory on your AgriStability application.
Non-Allowable Items: Income, expenses, and
inventories related to the production and/or harvesting
of trees for use as the following are non-allowable
under AgriStability and will not be included in program
margin calculations, regardless of the activities used to
produce them:
• firewood
• construction material
• poles or posts
• fibre, pulp and paper
• trees and seedlings destined for use in
reforestation
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6.2.6 Horses and Other Livestock
Income from the primary production of horses (including
PMU sales) is allowable if claimed as farm income for
tax purposes.
Income received from the buyout of PMU contracts is
allowable if it was paid in lieu of the commodity income
that would otherwise have been received under the
contract. Income that was not paid in lieu of commodity
income, such as penalty fees, is non-allowable.
The following list identifies some examples of allowable
and non-allowable items resulting from the buyout of a
PMU contract:
AllowableNon-Allowable
PMU Collection Agreement (grams x rate)
West Nile Reimbursement
Herd and Health Payment
Equine Placement Fund
(voluntary, but not
always selected)
Rancher’s Payment
Business Planning Subsidy
Capital Costs
Income from the sales and purchases of domesticated
livestock in the operation of a hunt farm (where
permitted by law) are allowable excluding amounts
related to any ancillary services (e.g. food, lodging,
hospitality, etc.).
Income and expenses related to the operation of a
wild game reserve, which keeps wild animals for the
purpose of viewing or penned hunt, are considered
non-allowable for AgriStability.
Prize money from the showing of livestock in
agricultural events such as fairs or expositions is
considered agricultural and is therefore allowable
income, providing it is incidental to the total farming
income of your operation.
32
Income from training or boarding horses and prize
money or purses from racing horses/other livestock
are considered non-agricultural and therefore nonallowable for AgriStability and should be reported
separate from farming income.
6.2.7 Processing and Resales
Processing is defined as changing the state of the
commodity (e.g. milk to cheese, strawberries to jam,
beeswax to candles, beef to beef jerky, grain to flour) or
adding value to a commodity without changing its state
(alfalfa to alfalfa pellets).
For the AgriStability program, income from processing
is allowable if the following conditions have been met:
• the commodities processed were produced on
your agricultural operation; and
• the income and expenses were reported to the
CRA as farming income or loss.
Resales are defined as the buying and selling of a
commodity by the producer (for example, buying wheat
seed and reselling it without the process of planting
and growing the commodity). Some resales include
processing of a commodity while other resales do not.
The income and expenses associated with resales are
non-allowable for the AgriStability program.
6.2.8 Supply-Managed Commodities
Supply-managed commodities are covered by
AgriStability only when the producer’s income declines
into Tier 3. If your farm production includes supplymanaged commodities and your farm income declines
into Tier 2 only, your benefit will be adjusted to ensure
the program is not providing income stabilization for
the portion of your farm that is supply-managed. This
adjustment will not be applied if your program year
margin declines into Tier 3.
If you are producing supply-managed commodities
in the program year and your program year margin
declines into Tier 2 only, your AgriStability benefit will
be reduced by the percentage of your allowable income
derived from supply-managed commodities. This
percentage is:
• calculated based on the three years used to
determine your reference margin;
• calculated on the basis of the whole farm in
cases where operations have been combined
for AgriStability purposes; and
• subject to structural change adjustments.
6.2.9 Farming Activities Outside Canada
Income and expenses generated from farming activities
outside Canada are non-allowable. However, income
from commodities taken to a finished or marketable
state within Canada and subsequently sold outside
Canada, are allowable.
In the event that a commodity is produced in
Canada and then shipped outside Canada for further
production, the income and expense generated once
the commodity has left Canada is non-allowable. It
is possible, however, that the commodity may return
to Canada for further production or sale, in which
case the income and expense generated once the
commodity re-enters Canada is allowable.
6.3 Fiscal Periods Greater or
Less Than 12 Months
If your program year margin or any of your reference period
margins represent less than a full year of operation (i.e.
a stub period), the information for the stub period will be
combined with information from prior fiscal periods until a
minimum period of 12 months is available. The combined
income and expenses will be prorated to reflect a 12-month
period. Complete income, expense and accrual information
for all combined periods must be reported.
If a fiscal year spans more than 12 months and reflects
more than the normal amount of income and expenses, SCIC
will prorate the fiscal year to represent a 12-month period.
In cases where your farming operation has a fiscal year
other than 12 months, and within that fiscal year the
number of production cycles completed is consistent with
the number of production cycles completed in each of
the reference years, SCIC may consider the fiscal year to
constitute a normal fiscal period. In these cases, SCIC may
not combine the information with prior fiscal periods and
proration may not be necessary.
Changing your fiscal year-end may affect which program
year your operation is eligible to apply for, if your stub period
results in a program year with less than six months of
production or no production cycle.
If your program year includes more than one fiscal yearend, SCIC will combine both fiscal periods and prorate to
reflect a 12-month period. Any AgriStability benefit will be
based on this prorated amount.
Note: Any participant with a fiscal period of less than
six months in the program year will not qualify for an
AgriStability benefit. SCIC also reserves the right to apply
adjustments necessary to more accurately reflect the
farming activity of the participant.
6.3.1 Section 85 Rollovers
Participants who form a new corporation will be asked
to provide section 85 rollover documents, certificate of
incorporation, a list of signing officers, relevant income
and expense information and complete a Change
Business Type form.
33
If the fiscal period of both the new and old operations
end in the same calendar year in the year a corporation
is formed, SCIC is required to combine information
from both operations to determine AgriStability
eligibility and benefit.
Crop Insurance, you will receive a premium adjustment
payment to address the difference. The payment will be
sent after your AgriStability forms have been processed.
If the new operation has a fiscal period of less than
12 months, the last fiscal period of the old operation
and the first fiscal period of the new operation may
be combined and converted to a 12-month period.
This would occur when a proprietorship or partnership
has formed a corporation and changes to a different
year-end for the new operation. SCIC may consider
a fiscal period of less than 12 months to constitute a
full program year if the number of production cycles
completed in that period is consistent with the number
completed in each reference year. Prorating would not
be necessary in this case.
Negative margins are protected under the AgriStability
program. A negative program year margin occurs when your
allowable expenses exceed your allowable income after
adjustments for changes in inventory valuation, receivables,
payables, and purchased inputs.
6.3.2 Shell Corporations
If your operation reports income and expenses to the
CRA through a shell corporation, your program and
reference years will be based on the information as
reported to the CRA via the shell corporation. This
includes, but is not limited to, the determination of
eligibility, calculations of margins, and establishing the
start and end dates for fiscal periods in program and
reference years.
6.4 Crop Insurance Premium Adjustment
AgriStability and Crop Insurance are designed to work
together so that producers are not at a disadvantage
by participating in both programs. If you receive a lower
AgriStability benefit because you are also participating in
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6.5 Negative Margins
If your program year margin is negative, you may be eligible
to receive benefits. Negative program year margin coverage
provides a benefit of up to 60 per cent of your margin
decline that is below zero.
To qualify for negative margin coverage you must have:
• incurred a negative program year margin due to
reasons beyond your control; and
• followed sound management practices.
Deemed Crop Insurance Benefit: Participation in crop
insurance is not required to receive an AgriStability benefit.
However, your negative margin benefit may be reduced if
you did not participate in crop insurance. If crop insurance
was available and you did not insure all your insurable
commodities at the 70 per cent level, your negative margin
benefit will be reduced. SCIC will calculate the indemnity
you would have received if you had participated in crop
insurance. The crop insurance premium that you would
have paid will be deducted from this amount to determine
your deemed crop insurance benefit. Your negative margin
benefit will be reduced by 60 per cent of the deemed crop
insurance benefit.
6.5.1 Negative Reference Margins:
Participants may qualify for AgriStability benefits even
if they have a negative reference margin; however, the
following conditions need to be met:
• the decline in the program year margin is
greater than the reference margin; and
• at least two of the three years used to calculate
the reference margin are positive.
6.6 Structural Change of Farming Operations
A structural change may occur when there is a change in
ownership, business structure, size or location of operation,
farming practices, type of farming activity, method of
accounting, or any other practice that may alter your
production margins. When you change the structure of your
farm, adjustments are made to your reference margin so it
accurately reflects your farm in the program year.
Structural changes are generally measured on the basis of
your farm’s productive capacity. For livestock, productive
capacity is measured according to the type of livestock
being produced (e.g. number of animals fed on a cattle
feeder operation). For crops, productive capacity is
measured by productive acres (e.g. those already producing
a crop or that will be productive in its first year). A crop
that cannot normally be harvested in its first year, or in
the program year, may not be included in the productive
capacity of your farm.
AgriStability generally uses the ratio method to calculate
structural change. With the ratio method, your reference
margins will be adjusted based on your own farm’s
performance, rather than only industry averages. This
method ensures an accurate reflection of what your margin
would have been had the operation been the same size or
type in the reference years as in the program year. If the
structural change to your farming operation represents
a $5,000, and at least a 10 per cent, difference in your
margin, it will be subject to structural change adjustments.
When using the ratio method, the structural change is
calculated as follows:
1) For each year in the reference period, the number of
productive units in that year will be multiplied by the
BPU in that reference year for that commodity (or
commodity group).
• This is the historical production margin for each
reference year.
2) For each year in the reference period, the number of
productive units for each commodity (or commodity
group) in the program year will be multiplied by the
BPU in each reference year for that commodity (or
commodity group).
• This is the current production margin for each
reference year.
3) The benchmark production margin calculated in (2)
will be divided by the historical production margin
calculated in (1).
4) The ratio calculated in (3) will be multiplied by the
participant’s actual production margin for that
reference year.
The ratio method increases or decreases the production
margins in the reference period by the same percentage
of units changed (e.g. if a producer’s acres increase by
50 per cent, the reference year production margin is
multiplied by 1.5).
Where the standard structural change adjustment cannot
be calculated or does not accurately reflect the structural
change of your farming operation, alternate methods of
calculating structural changes may be applied by SCIC.
SCIC will apply any structural change adjustments to
the production margin of each reference year prior to
calculating the Olympic average reference margin.
35
Structural Change and Disaster Circumstances: The
structural change adjustment may be waived if a structural
change was the result of disaster circumstances. SCIC
assesses situations on a case-by-case basis to ensure that
all relevant factors affecting production are considered.
Where disaster circumstances have occurred and
compensation is received for lost productive capacity, it
is considered allowable income under the program if it is
received in lieu of normal farm income, or as an allowable
program benefit. When assessing whether a structural
change may be waived due to disaster circumstances, SCIC
will apply the following criteria:
• Disaster circumstances are those that occur
for reasons outside your control. For example,
flooding and depopulation of livestock due to
disease would be outside the producer’s control.
Disaster circumstances generally do not include
circumstances arising from your health or
business decisions.
• Where the nature of the disaster is such that
your productive capacity can be restored, the
structural change will be waived for such time as is
reasonable for restoration to take place.
• Where the nature of the disaster is such that
your productive capacity cannot be restored, or
restoration would be economically unfeasible, the
structural change will be waived until such a time as
is reasonable for the producer to develop alternative
capacity. A reasonable time period would generally
not exceed one year.
36
6.6.1 Combining Operations /
Whole Farm Approach
The income and expense information of two or more
related persons or entities may be combined if the
farming operations are part of a whole farm, even
though the operations report separately for income tax
purposes. This ensures that AgriStability benefits are
directed to farming operations that have experienced an
income decline beyond their control. See glossary for
definition of related persons.
Your farm financial information may be combined with
information from a non-participant if it is determined
that you and the non-participant are related persons
and are part of the same whole farm. Each participant’s
benefit is calculated based on their share of the
combined operation’s benchmark margin. If you are
combined with a producer who is not eligible for, or
not participating in, the AgriStability program, you will
receive only your portion of program benefits.
At the discretion of SCIC, operations are combined
when they are determined to be related persons and:
• the operations are not legally, financially or
operationally independent; or
• all or some of the transactions between the
operation are above or below fair market value.
A) Independence of Operations: SCIC will assess the
legal, financial, and operational independence of
operations. This may include, but is not limited to,
establishing whether each operation is reporting
reasonable amounts of allowable income and
expenses. If one operation is claiming more or less
than the proportionate amount of total allowable
income or expenses, the operations may
be combined.
The following are examples of operations that will
not be considered independent of one another:
• Operations where transactions cannot clearly
be assigned to one or the other operation(s)
– this may include operations that do not
maintain separate books, have commonly
held inventory or inputs, or cannot show
independent operational viability.
• Operations that are engaged in “risk-splitting”
– this would include operations that farmed as
a single operation at any time in the program
year or reference years and subsequently split
into two or more operations (except where it
can be demonstrated that a permanent division
of controlling interest has taken place).
B) Transactions not at Fair Market Value: Transactions
between all parties (whether they are related
persons, entities or otherwise) must be at fair
market value to be included in the calculations of
margins. Transactions above or below fair market
value may be adjusted by SCIC to reflect fair
market value. Where these transactions cannot be
clearly defined, SCIC may combine the income and
expenses of the participants involved.
6.6.2 Margin Calculations for
Combined Operations
If your operation is combined with that of a related
person, the margin and benefit is calculated
as follows:
1) For each reference year, the allowable income
and expenses of all operations are combined to
arrive at a production margin for that year.
2) Based on the combined production margin for
each reference year, a reference margin for the
combined operation is calculated.
3) For the program year, the allowable income
and expenses (including all adjustments for
inventories, payables, and receivables) for
all operations are combined to arrive at a
combined program year margin.
4) Each participant is allocated a percentage of
the combined reference and program year
margins based on each participant’s share of
the combined operation’s benchmark margin.
The benchmark margin for the combined
operation is calculated by multiplying the
combined operation’s productive units in the
program year by the average BPU of each unit
over the reference years.
5) The supply-management ratio calculation, if
applicable, is calculated for the combined
operation and applied to each combined
participant as appropriate.
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6.6.3 Benefits for Combined Operations
Total benefits for combined operations, regardless of
the number of parties, cannot exceed $3 million or
70 per cent of the combined margin decline of the
combined program year margin relative to the combined
reference margin. Margin declines will only be covered
once, regardless of the number of parties involved.
6.6.4 Joining, Leaving, or Splitting an
Existing Operation
If you have joined, left, or split an operation, you may
have all or part of that operation’s reference margin
used in calculating your AgriStability benefit. For benefit
calculations to be completed, all program information,
for all parties involved in the operation, needs to
submitted. Missing information from one or more
parties involved in the combined operation will delay
benefit processing. This ensures an accurate measure
of any margin decline in the program year.
6.6.4.1 Joining or Leaving an Existing Operation
Joining an Existing Partnership: If you have joined
an existing partnership, you will be assigned a
portion of that partnership’s reference margin
based on your partnership percentage in the
program year. If you have previous farming history,
your existing reference period information will also
be included in the calculation of any benefit.
Leaving an Existing Business: If you have an
existing operation and continued to farm, you
may be assigned to all or a portion of that
38
operation’s reference margin. This will always
be the case where:
• you have left a partnership; or
• you have folded a corporation you control
and continued to operate a farming
business that is substantially the same.
In some circumstances, producers leaving an
operation may be considered as beginning
farmers. In this case, SCIC will create a reference
margin. For example, if you leave a corporation
without assuming a portion of its productive
capacity and that corporation continues to operate,
you may be considered a beginning farmer.
6.6.4.2 Splitting an Existing Operation
If you are part of an operation that has been
split, you will retain a share of the operation’s
reference history. Where this split represents a
permanent division of controlling interest, each
producer emerging from the split will be assigned
their share of the reference margin and assume
independent benefit under the program. Where
this split does not represent a permanent division
of controlling interest (i.e. “risk-splitting”), each
producer emerging from the split will retain
a share of the reference margin, and will be
combined for benefit purposes under the program
until each party has accumulated an independent
reference history. For benefit calculations to be
completed, all program information, for all parties
involved in the operation, needs to submitted.
Missing information from one or more parties will
delay benefit processing.
7.0
Important Information
for Producers
39
7.0
Important Information
for Producers
7.1 Limits on Government Benefits
The maximum total government benefit that you can receive
under AgriStability in a program year is capped at the lesser
of $3 million or 70 per cent of the margin decline of your
program year margin, relative to your reference margin. Any
negative portions of the program year margin are included
in the calculation of the 70 per cent benefit cap. AgriStability
benefits for less than $10 will not be issued.
7.2 Interim Advance Payments
The interim benefit option allows you to access funds prior
to the completion of your fiscal period in the program year.
To be eligible for an interim benefit you must:
• complete a production cycle;
• have six consecutive months of farming activity; and
• have an estimated program year margin that has
declined by more than 15 per cent (relative to your
reference margin).
NOTE: An Interim Advance Payment is calculated from an
estimate of a participant’s final benefit. An interim benefit
can result in an overpayment once the final benefit
is calculated. An overpayment must be repaid by the
participant.
The requirements to complete a production cycle and
six months of farming activity may be waived by SCIC if
you were unable to complete them in the program year
due to reasons beyond your control (such as disaster
circumstances like flooding or drought).
40
The interim benefit is based on your estimated margin
decline in the program year relative to your estimated
reference margin. To reduce the risk of overpayment, interim
benefits are based on a portion of your estimated final
benefit. Interim benefits are generally issued at 50 per cent
of your estimated final benefit.
If you receive an interim benefit, you are required to meet
all the AgriStability program participation requirements,
including submitting final AgriStability program forms for that
program year by the established deadline. If you do not, any
interim benefits received will be considered an overpayment
and you will be required to pay these benefits back to SCIC.
SCIC has a number of resources available to help when
deciding whether to apply for an interim advance payment.
Advisors are located throughout the province (page 56) and
can provide additional support and analysis when using the
interim benefit process.
For more details about the interim advance payment
visit your nearest customer service office or contact the
AgriStability Call Centre at 1-866-270-8450.
7.3 Targeted Advance Payments
Although it is seldom used, a Targeted Advance Payment
(TAP) may be available for designated sectors or regions,
subject to the agreement of federal and provincial officials.
A TAP may be made available in years when there is a
need for more timely cash flow, where that need cannot
be addressed effectively and rapidly through the existing
interim benefit process. A TAP may be used in situations
of unusual production or market disruption that will have a
significant negative financial impact on producers of
certain commodities, or those within a specified
geographical area. The TAP was not designed to address
individual farm situations.
If you receive a TAP benefit, you are required to meet all the
AgriStability program participation requirements, including
submitting final AgriStability program forms for that program
year by the established deadline. If you do not, any TAP
benefits received will be considered an overpayment and
you will be required to pay these benefits back to SCIC.
7.4 Treatment of AgriStability Benefits
Benefits are subject to the operation of laws relating to
estates, bankruptcies, separations, and divorces.
The government benefits received from the AgriStability
program cannot be assigned (except for cash advances),
deferred or otherwise encumbered.
The following guidelines for the treatment of AgriStability
benefits are based on the CRA tax guidelines:
• Government benefits paid to you are taxable in the
year the cheque is dated.
• Government benefits must be reported as farming
income for tax purposes.
• SCIC will issue an AGR-1 Supplementary –
Statement of Farm Support Payments tax information
slip for taxable benefits.
7.5 Audits, Verification,
and Accuracy of Information
The information on your AgriStability forms will be used
for the purpose of administering your participation in the
program, determining your eligibility for benefits, verifying
the information submitted, and administering the premium
adjustments linkage between Crop Insurance and the
AgriStability program. As well, the information you provide
will be used for the purpose of administering benefits under
other farm income and special assistance programs, and
any audit, analysis, and evaluation of the AgriStability and
other farm income and special assistance programs.
By participating in the program, you authorize the CRA to
share provided information with SCIC. Information provided
on your forms, and any additional information provided
as your application is processed, may be shared between
federal and provincial business risk management programs.
Some important information about audits, verification and
the accuracy of information:
• It is your responsibility to ensure that information
supplied to the CRA and SCIC is correct and
complete. You must inform SCIC of any changes or
corrections to information submitted.
• If you provide false or misleading information you
will be denied a benefit from the program, and will
be required to repay any benefit received. It is a
criminal offence to obtain money through willfully
or intentionally providing false information. If you
provide any false information to SCIC, or provide
incomplete or misleading information, you may be
liable for a fine, imprisonment, or both.
• If you do not provide the required information or
access to books and records within the specified
time frame, you will be denied all or part of the
benefit for the program year, or will be required to
repay any benefit received.
• You may be subject to audit on a pre- or postpayment basis by SCIC. Any information obtained
through audit or inspection may be made available
by SCIC to AAFC.
41
• If audit or inspection results in a change to the
amount of your AgriStability program benefits,
any additional amount will be paid to you. Likewise,
any overpayment you receive will be required to
be repaid.
• All participants, including those in the process of
an audit or an appeal, must continue to meet all
applicable program deadlines in order to be eligible
for AgriStability.
• SCIC will not notify you of incorrect tax reporting.
SCIC may adjust tax information as necessary
for the purposes of calculating program margins.
SCIC cannot make corrections to tax information
with the CRA. You may be notified in writing that a
correction with the CRA is required in order for your
AgriStability program forms to be processed. In this
case, you must make the correction with the CRA
and notify SCIC by the established deadline.
7.6 Amendments
Amendments must be submitted in writing, directly to SCIC.
You must clearly identify your submission as a request for
an amendment. When submitting amendment information
to SCIC, participants should use the Additional Information
and Amendment Request form.
Amendments may require supporting documentation and
are subject to verification, audit and/or inspection by SCIC.
Where amendments affect taxable income, SCIC may
require that the amendment be accepted by the CRA before
it is accepted for program purposes. It is your responsibility
to submit copies of the Notice of Reassessment issued
by the CRA, or notifications of adjustments to information
submitted to the CRA for income tax purposes.
42
If you are reassessed by the CRA, and your revised
information affects your AgriStability margins, you must
submit a copy of your Notice of Reassessment to SCIC.
7.6.1 Amendments Initiated by Producers
You can request an amendment to information used in
calculating your program benefits for the program year
(including information used in calculating the reference
margin for that program year) by submitting a written
request to SCIC up to 18 months from the date of your
original Calculation of Benefits (COB) for that program
year. Additional benefits will not be paid with respect
to any previous program year, where the amendment
was submitted outside the 18-month period for that
previous program year.
If SCIC accepts the amendment and provides an
adjusted COB, amendments related to changes
made to that COB must be made within 90 days after
notification of the amended COB, or within 18 months
of notification of the original COB – whichever is later.
For example:
You received your original COB on February 1, 2011.
You realize the canola inventory number used in the
calculations was not correct and an amendment needs
to be made. You have until August 1, 2012 to submit
an amendment (18 months from the date on your
original COB). If you submitted an amendment to the
canola inventory figure on March 1, 2011 and it was
accepted you would still have until August 1, 2012 to
make additional amendments to your COB. If the canola
inventory figure needed to be revised again, you would
only have 90 days from the date of your revised COB to
make changes to the information you already amended.
Participant’s AgriStability
Information
Amendment Option
Received COB on February 1, 2011
Submitted Canola Inventory change on March 1, 2011
Received revised COB on June 1, 2011 Have until August 1, 2012
to make amendments
(18 months from the date on
your original COB)
Change is accepted or rejected
by SCIC.
Still have until August 1, 2012
to make additional amendments
Have until September 1, 2011 to submit a change to the information you already
amended (90 days from your revised COB)
Note: SCIC may accept applications or amendments
after a deadline, where a participant can demonstrate
that exceptional circumstances prevented them from
meeting a deadline. Exceptional circumstances are
those that could not have been avoided by the exercise
of due care by the producer, or a third party acting on
behalf of the producer. Some examples of exceptional
circumstances include the serious illness or death of
the participant or an immediate family member, or a
catastrophic event that prevented the participant from
meeting the deadline.
7.6.2 Amendments Initiated by SCIC
SCIC is responsible for ensuring that all benefits have
been issued according to program guidelines and
legislation; therefore, is not bound by deadlines in
cases of amendments initiated by SCIC.
7.7 Overpayments and Debts Due
You will be required to repay any benefits received under
the AgriStability program that are in excess of the amount
permitted under the guidelines of the program. Interest may
be charged 30 days after the date that notification
of overpayment is issued. The interest rate used is Royal
Bank prime plus two per cent, adjusted quarterly. For more
information about SCIC’s current interest rate and how it is
being applied, please contact the AgriStability Call Centre at
1-866-270-8450.
Debts due to the Crown, including AgriStability final and
interim overpayments, may be deducted from any monies
payable to you. You will be notified of these deductions.
Receivables due to the AgriStability program, such as the
ACS or program fee, will be deducted from any government
benefits payable to you, or will be carried forward in the
years you do not qualify for government benefits.
7.8 Bankruptcy
An individual or entity that has declared bankruptcy in
the program year may participate through the trustee
in bankruptcy. If you declare bankruptcy after applying
for AgriStability, it is your responsibility to ensure SCIC
is notified. Applicants in bankruptcy are eligible for the
AgriStability program if you meet the normal eligibility
requirements of the program. The trustee in bankruptcy
is assigned the responsibility of managing all the assets
and liabilities of the bankrupt party, including AgriStability
benefits, until the bankruptcy is discharged. The trustee
may access your information subject to the provisions of
the Privacy Act. It is the responsibility of the trustee to notify
SCIC and provide instructions regarding the benefit.
In all cases, SCIC will ask the trustee to provide
documentation supporting the account’s payables.
• If a bankruptcy has not been discharged, allowable
payables in the program year margin will be included
(unless the trustee provides other information).
43
• If a bankruptcy has been discharged, only those
payables satisfied by the bankrupt estate (trustee),
in part or in whole, will be included in the program
year margin. Any payables or portion of payables
not reimbursed to creditors will not be allowed. This
ensures the AgriStability program is not paying the
applicant for debts that have ceased to exist. The
trustee must provide documentation supporting the
amounts actually paid to all creditors.
SCIC will provide notice to the trustee and the applicant
of amounts payable to the applicant. In most cases,
SCIC will direct benefits to the trustee. A cheque will be
sent to an applicant if:
• the bankruptcy is not known to SCIC;
• the trustee confirms in writing that the
AgriStability benefit is not part of the bankrupt
estate; or
• the trustee has been discharged of their
duties and has provided documentation of
their discharge.
44
7.9 Privacy
The personal and financial information you provide to
the Saskatchewan Crop Insurance Corporation (SCIC)
will be used for purposes of processing your AgriStability
program application, or as allowed by law (e.g. The
Freedom of Information and Protection of Privacy Act,
the Farm Income Protection Act, the Income Tax Act, and
the Financial Administration Act). Once your AgriStability
program application is submitted, the information becomes
confidential. Information will only be used as specified on
the AgriStability program application or shared with SCIC for
administration purposes.
8.0
Ending Participation
in the AgriStability
Program
45
8.0
Ending Participation in the
AgriStability Program
There are two ways to end your participation in AgriStability:
1) When you receive your Enrolment/Fee Notice for
the upcoming program year, use the appropriate
check box to indicate that you do not wish to
participate and submit the tear-off portion by the
deadline indicated on the Enrolment/Fee Notice. If
you do not notify SCIC by the Enrolment/Fee Notice
deadline, you will be required to pay the ACS, and
any applicable program fees and penalties for that
program year. It is your responsibility to notify SCIC
46
by the applicable deadlines if you wish to rejoin the
program in the future.
2) You can also notify SCIC by completing the
cancellation form if you do not wish to participate
in the program. You must complete and return
the cancellation form by the applicable deadline.
Otherwise, you will be required to pay the ACS, and
any applicable program fees and penalties for that
program year.
9.0
Appeals
47
9.0
Appeals
If you feel that program rules were not correctly applied
in the processing of your application, you may request a
review of the application by SCIC. If SCIC cannot resolve
your concerns, your request may be referred to an appeals
committee. The appeals committee will review appeals in
accordance with procedures established by SCIC, and the
agreements governing the program.
The appeals committee does not have the ability to create
exceptions to program policies, such as eligibility criteria or
any other provisions included in the program guidelines, the
Growing Forward agreement, or the Farm Income Protection
Act. All recommendations made by the appeals committee
are considered non-binding.
Appeals must be submitted in writing to SCIC at:
AgriStability Program Appeals
484 Prince William Drive
PO Box 3000
Melville SK S0A 2P0
Fax: 1-888-728-0440
You must submit your written request within 90 days from
the date you were notified (in writing) of the decision you
are appealing (e.g. 90 days from notification that your
adjustment request has not be accepted by SCIC). Appeal
letters must clearly identify the nature of the appeal
and provide sufficient information and documentation
to substantiate the appeal. If you do not identify the
48
nature of the appeal and/or provide sufficient information
and documentation to substantiate the appeal by the date
specified by SCIC, your appeal will not be forwarded to the
appeals committee.
The appeals committee may recommend exceptions to
deadlines in cases involving exceptional circumstances,
where the failure to meet the requirements of the
AgriStability program could not be avoided by the exercise
of due care by the producer or a third party acting on behalf
of the producer. Examples of exceptional circumstances
include Acts of God such as flash floods, unscheduled
surgery, or the death or serious illness of the participant
or an immediate member of the participant’s family. When
reviewing cases involving exceptional circumstances,
the length of time prior to the deadline when the events
occurred will be taken into consideration.
Appellants, including those who use the services of a third
party, are responsible for knowing and following program
policies and deadlines. Disagreeing with program policies
is not a valid ground for appeal. SCIC may not refer an
appeal to an appeals committee where the appeal does not
disclose a valid ground for appeal.
Note: All participants, including those in the process of
an appeal, must continue to meet all applicable program
deadlines in order to be eligible for AgriStability.
10.0
Index
49
10.0
Index
A
B
Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 29, 32
Band Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . 8, 18, 26
Bankruptcy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43, 44
Accounts Receivable . . . . . . . . . . . . . . . . . . . . . . . . 8, 26
Beginning Farmer . . . . . . . . . . . . . . . . . . . . . . . 8, 17, 38
Accrual Adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Benchmark Per Unit (BPU) . . . . . . . . . . . . . . . . . 8, 35, 37
Additional Information and Amendment
Request Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Benefit Calculation . . . . . . . . . . . . . . . . . . . . . . . . . 14, 38
Administrative Cost Share (ACS) . . . . . . . 8, 12, 16, 43, 46
Business Risk Management . . . . . . . . . . . . 4, 5, 8, 29, 41
AGR-1 Supplementary . . . . . . . . . . . . . . . . . . . . . . . . . 41
C
Agreement . . . . . . . . . . . . . . . . . . . . . 4, 8, 17, 29, 40, 48
Calculation of Benefits (COB) . . . . . . . . . . . . . 5, 8, 16, 42
Agriculture and Agri-Food Canada (AAFC) . . . . . . 6, 19, 41
Canada Revenue Agency (CRA) . . . . . 5, 6, 8, 12, 13, 18-20,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 32, 34, 41, 42
AgriInsurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 8
AgriInvest . . . . . . . . . . . . . . . . . . . . . . . 4, 5, 8, 14, 18-20
AgriRecovery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 8
AgriStability Call Centre . . . . . . . . . . . . . . . . . . . . . . . . . 6
Allowable Items . . . . . . . . . . . . . . . . . . . . . . . . 28, 29, 31
Amendment . . . . . . . . . . . . . . . . . 1, 16, 21, 24, 29, 42, 43
Appeal Submission . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 16, 24, 48
Arm’s Length Transactions . . . . . . . . . . . . . . 8, 29, 30, 31
Audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
50
Canadian Wheat Board (CWB) . . . . . . . . . . . . . . 21, 27, 28
Cancel Participation Form . . . . . . . . . . . . . . . . . . . . . . . 21
Change Contact Person Form . . . . . . . . . . . . . . . . . 19, 21
Change Participant Information Form . . . . . . . . . . . . . . 21
Combining Operations . . . . . . . . . . . . . . . . . . . . . . . . . 36
Commodity Futures . . . . . . . . . . . . . . . . . . . . . . . . 29, 31
Communal Organizations . . . . . . . . . . . . . . . . . . . . . 9, 19
Contact Person . . . . . . . . . . . . . . . . . . . . . . . . . . . 19, 21
Contract Work . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29, 30
Contribution Reference Margin (CRM) . . . . . . . . . . 8, 9, 12
G
Co-operatives . . . . . . . . . . . . . . . . . . . . . . . . 5, 18-21, 27
Government Benefit Limit . . . . . . . . . . . . . . . . . . . . . . . 40
Corporations . . . . . . . . . . . . . . . . . . . . . . 5, 10, 18-21, 27
Government Funded Institutions . . . . . . . . . . . . . . . . . . 18
Corporations/Co-operatives/Other Entities . . . . . . 19-21, 27
Growing Forward Agreement . . . . . . . . . . . . . . 4, 8, 9, 48
Corporations/Co-operatives/
Other Entities Form . . . . . . . . . . . . . . . . . . . . . 18-21
H
Crop and Livestock Inventories . . . . . . . . . . . . . . 9, 26, 27
Harmonized AgriStability and AgriInvest Form . . . . . . . . . 18
Crop Insurance . . . . . . . . . . . . . 4, 5, 8, 28, 29, 34, 41, 44
Horses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Crop Insurance Premium Adjustment . . . . . . . . . . . . . . 34
I
Custom Feeding Operations . . . . . . . . . . . . . . . . . . . . . 30
Independence of Operations . . . . . . . . . . . . . . . . . . . . . 36
CWB-RA Worksheet . . . . . . . . . . . . . . . . . . . . . . . . 21, 28
Interim Application . . . . . . . . . . . . . . . . . . . . . . . 1, 21, 24
D
Interim Benefit . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 21, 40
Deadlines . . . . . . . . . . . . . 1, 4, 13, 16, 24, 42, 43, 46, 48
Inventory . . . . . . . . . . . . . . 14, 18, 21, 26-29, 31, 34, 37
Disaster Circumstances . . . . . . . . . . . . . . . . 8, 17, 36, 40
J
E
Joining an Existing Operation . . . . . . . . . . . . . . . . . . . . 38
Ending Participation . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Joint Venture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 17
Enrolment/Fee Notice . . . . . . . . 1, 8, 12, 13, 16, 21, 24, 46
L
Estates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18, 41
Labour Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
F
Landlords . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Fair Market Value . . . . . . . . . . . . . . . . . . . . . . . . . . 36, 37
Leaving an Operation . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Fee . . . . . . . . . . 1, 5, 9, 12, 13, 16, 24, 30-32, 43, 46, 48
Limited Liability Partnerships . . . . . . . . . . . . . . . . . . . . 19
Fiscal Period . . . . . . . . . . . . . . . . . . . . 10, 26, 33, 34, 40
Livestock . . . . . . . . . . . . . . . 16, 17, 26, 27, 30, 32, 35, 36
51
M
P
Margin Decline . . . . . . . . . . . . . . . . . 4, 14, 32-34, 38, 40
P1/P2 Hybrid Inventory Valuation . . . . . . . . . . . . . . . 9, 26
Margins . . . . . . . . . . 12, 13, 16, 17, 26, 30, 33-35, 37, 42
Multi-Jurisdiction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Participant . . . . . . . . . . . . . . . . . . 1, 4, 5, 9, 12, 13, 16, 21
. . . . . . . . . 24, 26, 28, 30, 33, 35-37, 40, 42, 43, 48
Multiple Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Participant Initial Declaration . . . . . . . . . . . . . . . . 9, 20, 21
Partnership . . . . . . . . . . . . . . . . . . . . . 18, 19, 21, 34, 38
N
Peat Moss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28, 31
Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 24, 32
Negative Margin . . . . . . . . . . . . . . . . . . . . . . . . . 9, 14, 34
Perishable Commodities . . . . . . . . . . . . . . . . . . . . . . . . 26
New Participant . . . . . . . . . . . . . . . 1, 9, 13, 16, 20, 21, 24
Perishable Crops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
New Producer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Privacy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20, 44
Non-Allowable Items . . . . . . . . . . . . . . . . . 28, 29, 31, 32
Privacy Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43, 44
Non-Arm’s Length Transaction . . . . . . . . . . . . . . 9, 29, 31
Producer Payment Option . . . . . . . . . . . . . . . . . . . . . . . 28
Non-Edible Horticulture . . . . . . . . . . . . . . . . . . . . . . . . 31
Production Cycle . . . . . . . . . . . . . . . . 9, 16, 17, 33, 34, 40
O
Production History . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Olympic Average . . . . . . . . . . . . . . . . . . . . . 9, 12, 13, 35
Production Margin . . . . . . . . . . . . . . . . . . . . . . . 9, 35, 37
Opening Price . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 27
Productive Capacity . . . . . . . . . . . . . . . 12, 17, 35, 36, 38
Overpayment . . . . . . . . . . . . . . . . . . . . . . . . . . . 28, 40-43
Program Fee . . . . . . . . . . . . . . 1, 5, 12, 13, 16, 24, 43, 46
Program Forms . . . . . . . . . . . . . . . . . 1, 16-21, 24, 40-42
Program Margin . . . . . . . . . . . . . . . . . . . . . . . . 10, 31, 42
Program Year . . . . . . . . . . . . . . . . 1, 4, 10, 12-14, 16-18,
. . . . . . . . . . . . . . . . . . 24, 26-35, 37, 38, 40-44, 46
Program Year Margin . . . . . . . . . . . . . . 13, 14, 17, 26, 29,
. . . . . . . . . . . . . . . . . . . . . . . . 32-35, 37, 38, 40, 44
Province of Main Farmstead . . . . . . . . . . . . . . . . . . . . . 17
Purchased Inputs . . . . . . . . . . . . . . . 10, 14, 18, 20, 26, 34
52
R
T
Ratio Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
T2 SCH1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Reference Margin . . . . . . . . . . . . . . . . . . . . 4, 10, 12-14,
. . . . . . . . . . . . . . . . . . . . . 30, 33, 35, 37, 38, 40, 42
Targeted Advance Payment (TAP) . . . . . . . . . . . . . . 40, 41
Related Persons . . . . . . . . . . . . . . . . . . . . . 10, 31, 36, 37
Tier 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10, 14
Resales . . . . . . . . . . . . . . . . . . . . . . . . . . . 28, 29, 30, 32
Tier 2 (Stabilization) . . . . . . . . . . . . . . . . . . 10, 14, 32, 33
Rights and Things . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Tier 3 (Disaster) . . . . . . . . . . . . . . . . . . . . . . . . 10, 14, 32
Rollovers, Section 85 . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Trees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28, 31
S
V
Shell Corporations . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Sole Proprietorships . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Taxable Entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Verification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41, 42
Splitting an Existing Operation . . . . . . . . . . . . . . . . . . . .38
W
Status Indians . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17, 19
Whole Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . 10, 33, 36
Structural Change . . . . . . . . . . . . . . 10, 12-14, 33, 35, 36
Y
Stub Period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10, 33
Yardage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Supply-Managed Commodities . . . . . . . . . . . . . . . . 32, 33
Year-End . . . . . . . . . . . . . . . . . . . . . 19, 26-28, 31, 33, 34
53
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55
AgriStability Advisor Regions
Part of SCIC’s commitment to enhanced customer service has been the introduction of
AgriStability Advisors. These individuals are based out of the SCIC customer service offices
and are available for one-on-one consultations to help resolve any issues or concerns
or provide support and analysis for working with the AgriStability program. Backed with
strong agriculture and program knowledge, these individuals can consult with participants
ensuring effective use of this business risk management program. The phone numbers
listed below can be used to contact the AgriStability Advisor in your area.
Meadow Lake
Turtleford
Lloydminster
Spiritwood
Nipawin
Carrot River
728-0883
Prince Albert
Melfort Tisdale
North Battleford
Hudson Bay
728-0532
Wilkie
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Saskatoon
Kelvington
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Preeceville
728-0534
728-0593
Kindersley
Rosetown
Outlook
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728-0702
Leader
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728-0535
Gravelbourg
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Weyburn
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56
Customer Service Offices
Assiniboia
Leader
Preeceville
Rosetown
Tisdale
Box 340
401 1st Ave. W.
Assiniboia, SK
S0H 0B0
1-888-935-0017
Box 387
#5-111 1st Ave. W.
Leader, SK
S0N 1H0
1-888-935-0011
Box 800
239 Hwy. Ave. E.
Preeceville, SK
S0A 3B0
1-888-935-0015
Box 1000
124 2nd Ave W.
Rosetown, SK
S0L 2V0
1-888-935-0019
Box 310
1105 99th St.
Tisdale, SK
S0E 1T0
1-888-935-0014
Davidson
Moose Jaw
Prince Albert
Saskatoon
Turtleford
Box 339
103 Lincoln St.
Davidson, SK
S0G 1A0
1-888-935-0020
45 Thatcher Dr. E.
Moose Jaw, SK
S6J 1L8
1-888-935-0012
Box 3003
800 Central Ave.
Prince Albert, SK
S6V 6G1
1-888-935-0018
3830 Thatcher Ave.
Saskatoon, SK
S7K 2H6
1-888-935-0024
Box 400
217A Main St.
Turtleford, SK
S0M 2Y0
1-888-935-0030
Box 889
Box 1716
709 Carleton St.
#5-419 Kensington Ave. Moosomin, SK
Estevan, SK
S0G 3N0
S4A 1C8
1-888-935-0005
1-888-935-0002
Raymore
Box 1210
55 3rd Ave. E.
Shaunavon, SK
S0N 2M0
1-888-935-0010
Humboldt
Regina
Estevan
Box 660
1710 8th Ave.
Humboldt, SK
S0K 2A0
1-888-935-0026
Moosomin
North
Battleford
Kramer Place
1192 102nd St.
North Battleford, SK
S9A 1E9
1-888-935-0028
Box 178
113 Main St.
Raymore, SK
S0A 3J0
1-888-935-0016
515 Henderson Dr.
Regina, SK
S4N 5X1
1-888-935-0001
Shaunavon
Swift Current
E.I. Wood Building
Box 5000
350 Cheadle St. W.
Swift Current, SK
S9H 4G3
1-888-935-0007
Weyburn
Box 2003
110 Souris Ave. N.E.
Weyburn, SK
S4H 2Z9
1-888-935-0003
Yorkton
38-5th Ave. N.
Yorkton, SK
S3N 0Y8
1-888-935-0013
Kindersley
Box 1540
409 Main St.
Kindersley, SK
S0L 1S0
1-888-935-0021
SCIC AgriStability Call Centre
Call toll-free 1-866-270-8450
Fax toll-free 1-888-728-0440
www.saskcropinsurance.com
agristability@scic.gov.sk.ca
Office Hours: 8:00 a.m. to 5:00 p.m. Closed weekends and statutory holidays
Saskatchewan Crop Insurance Corporation Head Office
484 Prince William Drive, PO Box 3000, Melville SK S0A 2P0
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Customer Service Offices
Assiniboia
Moose Jaw
Raymore
Swift Current
Davidson
Moosomin
Regina
Tisdale
Estevan
North Battleford
Rosetown
Turtleford
Humboldt
Preeceville
Saskatoon
Weyburn
Kindersley
Prince Albert
Shaunavon
Yorkton
Leader